{"id":3582,"date":"2026-07-19T13:22:56","date_gmt":"2026-07-19T11:22:56","guid":{"rendered":"https:\/\/szabo.pl\/index.php\/2026\/07\/19\/a-tartos-eszkozok-havi-ertekcsokkenesenek-felszamitasa\/"},"modified":"2026-07-19T13:46:42","modified_gmt":"2026-07-19T11:46:42","slug":"a-tartos-eszkozok-havi-ertekcsokkenesenek-felszamitasa","status":"publish","type":"post","link":"https:\/\/szabo.pl\/index.php\/2026\/07\/19\/a-tartos-eszkozok-havi-ertekcsokkenesenek-felszamitasa\/","title":{"rendered":"A tart\u00f3s eszk\u00f6z\u00f6k havi \u00e9rt\u00e9kcs\u00f6kken\u00e9s\u00e9nek felsz\u00e1m\u00edt\u00e1sa"},"content":{"rendered":"<p>A szolg\u00e1ltat\u00e1s a t\u00e1rgyi eszk\u00f6z\u00f6k, valamint az immateri\u00e1lis javak \u00e9rt\u00e9kcs\u00f6kken\u00e9si le\u00edr\u00e1s\u00e1nak havi kisz\u00e1m\u00edt\u00e1s\u00e1t \u00e9s nyilv\u00e1ntart\u00e1s\u00e1t foglalja mag\u00e1ban, a hat\u00e1lyos ad\u00f3- \u00e9s sz\u00e1mviteli el\u0151\u00edr\u00e1soknak megfelel\u0151en. Terjedelem: a t\u00e1rgyi eszk\u00f6z\u00f6k nyilv\u00e1ntart\u00e1s\u00e1nak ellen\u0151rz\u00e9se \u00e9s aktualiz\u00e1l\u00e1sa; a beker\u00fcl\u00e9si \u00e9rt\u00e9k, az \u00e9rt\u00e9kcs\u00f6kken\u00e9si m\u00f3dszer \u00e9s kulcs meghat\u00e1roz\u00e1sa az ad\u00f3jogszab\u00e1lyoknak megfelel\u0151en; a havi \u00e9rt\u00e9kcs\u00f6kken\u00e9si le\u00edr\u00e1s kisz\u00e1m\u00edt\u00e1sa sz\u00e1mviteli \u00e9s\/vagy ad\u00f3z\u00e1si szempontb\u00f3l; az adott h\u00f3napra vonatkoz\u00f3 \u00e9rt\u00e9kcs\u00f6kken\u00e9si kimutat\u00e1s elk\u00e9sz\u00edt\u00e9se; a sz\u00e1m\u00edt\u00e1sok helyess\u00e9g\u00e9nek \u00e9s az \u00e9rt\u00e9kcs\u00f6kken\u00e9si tervnek val\u00f3 megfelel\u00e9snek a folyamatos ellen\u0151rz\u00e9se; a t\u00e1rgyi eszk\u00f6z\u00f6k \u00e1llom\u00e1ny\u00e1ban bek\u00f6vetkezett v\u00e1ltoz\u00e1sok (beszerz\u00e9sek, \u00e9rt\u00e9kes\u00edt\u00e9sek, selejtez\u00e9sek, korszer\u0171s\u00edt\u00e9sek) figyelembev\u00e9tele.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>a-tartos-eszkozok-havi-ertekcsokkenesenek-felszamitasa<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[83,404],"tags":[],"class_list":["post-3582","post","type-post","status-publish","format-standard","hentry","category-hu","category-opis-uslug-hu"],"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/szabo.pl\/index.php\/wp-json\/wp\/v2\/posts\/3582","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/szabo.pl\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/szabo.pl\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/szabo.pl\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/szabo.pl\/index.php\/wp-json\/wp\/v2\/comments?post=3582"}],"version-history":[{"count":1,"href":"https:\/\/szabo.pl\/index.php\/wp-json\/wp\/v2\/posts\/3582\/revisions"}],"predecessor-version":[{"id":3743,"href":"https:\/\/szabo.pl\/index.php\/wp-json\/wp\/v2\/posts\/3582\/revisions\/3743"}],"wp:attachment":[{"href":"https:\/\/szabo.pl\/index.php\/wp-json\/wp\/v2\/media?parent=3582"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/szabo.pl\/index.php\/wp-json\/wp\/v2\/categories?post=3582"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/szabo.pl\/index.php\/wp-json\/wp\/v2\/tags?post=3582"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}